Revenue and Taxation Code § 24401

ARTICLE 2. Special Deductions

Current as of September 28, 2026Rev. & Tax. Code, § 24401Official source ↗Ask about this

Amended by Stats. 1984, Ch. 193, Sec. 130.

In addition to the deductions provided in Article 1 (commencing with Section 24341), there shall be allowed as deductions in computing taxable income the items specified in this article.